In a ant adherent frying pan, put the parmesan distributed, in a medium or slow fire.

When it becomes toasted, take it with your hands and, in a bowl or a cup of tea of the reverse, put the parmesan and, very quickly, give form with your hands (and a kitchen paper tissue between your hands and the cheese).

You can have the tulipas in the fridge, or not, but it's very important have te tulipas maked before the rice, because you you have to eat the risotto at the moment.